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Changes to assist operation of special VAT regimes for agricultural taxpayers issued

Government Agreement No. 125-2022, published in the official gazette on 26 May 2022, contains regulations relating to the special VAT regimes for agricultural and small taxpayers in Guatemala and introduces various amendments to VAT legislation governing the regimes. The key provisions of the agreement are discussed below. All amendments apply as from 27 May 2022 unless otherwise stated.

Source: Deloitte

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